摘要
从供给侧改革的视域出发,就供给侧改革背景下煤炭企业面临的财务风险,梳理出当前煤炭企业产能过剩致财务压力增加,投资周期长、筹资成本高致经营风险加剧,缺乏内部财务控制致管理权责不明,财务管理的信息化水平不高致财务风险增大,财务风险预警体系不健全且缺少监督及激励等问题,从提升煤炭企业财务管理风险意识,加快转变发展方式降低财务压力,完善内部财务管理机制与决策机制,提升煤炭企业财务管理的信息化水平,建立企业财务风险预警指标和责任体系等角度提出对策建议,为煤炭企业应对财务资金风险提供借鉴参考。
From the perspective of supply side reform,this paper discusses the financial risks faced by coal enterprises in the context of supply side reform,it is pointed out that at present,the excess capacity of coal enterprises leads to the increase of financial pressure,the long investment cycle,the high financing cost leads to the aggravation of operational risk,the lack of internal financial control leads to the unclear management rights and responsibilities,the low level of financial management informatization leads to the increase of financial risk,the imperfect financial risk early warning system and the lack of supervision and incentives,In order to provide reference for coal enterprises to deal with financial capital risk,the countermeasures and suggestions were put forward from the perspectives of enhancing financial management risk awareness of coal enterprises,accelerating the transformation of development mode,reducing financial pressure,improving internal financial management mechanism and decision-making mechanism,improving the informatization level of financial management of coal enterprises,and establishing enterprise financial risk early warning indicators and responsibility system.
作者
刘俊涛
魏桂杰
Liu Juntao;Wei Guijie(Finance Department,Heilongjiang University of Traditional Chinese Medicine,Harbin 150040,China)
出处
《煤炭经济研究》
2020年第1期74-78,共5页
Coal Economic Research
基金
2018年度黑龙江省教育教学改革工程项目重点资助项目(JJ2018SW-08)
四川省教育厅社会科学重点研究基地——四川医院管理和发展研究中心项目(SCYG2017-12).
关键词
供给侧改革
财务管理
财务风险
煤炭企业
supply-side reform
financial management
financial risk
coal enterprises
